Vt. Stat. Ann. tit. 3, § 477

An employee who has ceased being a member upon reemployment is entitled to prior service credit upon depositing in the Fund the contributions that would have been deducted from the employee’s compensation had he or she remained a member with interest as set forth in section 473 of this title. The employee in order to qualify for the prior service credit must also deposit in the Fund a sum equal to the contributions that would have been contributed by the State had the employee remained a member with interest as set forth in section 473 of this title.